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SCR Exam - Question 55


A sustainability analyst reports on the following metrics for a global healthcare company:

GHG emissions reductions -

Number of lives saved through pharmaceutical products

To conform with the triple bottom line concept, what additional indicator should the analyst include?

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Correct Answer: AC

To conform with the triple bottom line concept, which includes social, environmental, and financial performance, the analyst should include a financial indicator. While GHG emissions reductions cover the environmental aspect and the number of lives saved through pharmaceutical products covers the social aspect, annual revenue performance provides the necessary financial metric. Therefore, annual revenue performance is the most appropriate additional indicator.

Discussion

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AllexaOption: C
Apr 12, 2023

Triple-bottom implies environmental, social and FINANCIAL performance

KarnitschnigOption: C
Apr 15, 2023

They already have a social bottom line element, and an environmental bottom line metric. They need the traditional financial bottom line

Anil_SUPER_STAROption: C
Sep 30, 2023

Correct Answer C: The “triple bottom line” was developed, placing environmental and social impact “bottom lines” on co-equal status with the traditional financial bottom line in a company’s financial performance.